Point of View: New SEC rule prompts companies to disclose how their boards oversee risks (PwC, May 2010) resource Articles
Summary: What does the SEC's new rule intend to achieve, and how do the resultant proxy disclosures measure up?
SEC, Shareholder Approval of Executive Compensation of TARP Recipients, Final Rule (2010) resource National Regulations
75 Federal Register 2789 (January 19, 2010)
SEC (finally) Articluates Corporate Cooperation Criteria blog
In a recent litigation release, the SEC explains the resolution of a Reg FD matter. For the first time ever (at least in my memory), the SEC chose to charge the individual vs. the company AND the individual.
DOL, Reporting and Disclosure Guide for Employee Benefit Plans (Rev. October 2008) resource Agency Guidances OCEG Reviewed
This Reporting and Disclosure Guide for Employee Benefit Plans has been prepared by the U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) with assistance from the Pension Benefit Guaranty Corporation (PBGC). It is intended to be used as a quick reference tool for certain basic reporting and disclosure requirements under the Employee Retirement Income Security Act of 1974 (ERISA). Not all ERISA reporting and disclosure requirements are reflected in this guide.
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SEC Feedback on Executive Compensation Disclosures: "Where's the Analysis?" (Deloitte, 2007) resource Articles OCEG Reviewed
Vol. 14 Heads Up Newsletter Issue 20 (2007)
This issue of Heads Up summarizes the SEC's recent feedback to registrants regarding executive compensation disclosures.
Impact of the Sarbanes-Oxley Act on Information Quality in Capital Markets, The (2007) resource White Papers OCEG Reviewed
Abstract: This paper examines how corporate governance reforms surrounding the Sarbanes-Oxley Act (SOX) of 2002 affect the quality of information in capital markets. Public, private and total information quality is examined. Our information quality measures are based on financial analyst forecasts as in Barron, Kim, Lim and Stevens (1998) and Gu (2005). We find that the passage of SOX is associated with a temporary increase in the quality of public information immediately following the Act's adoption, but the increase is not maintained.
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Journal of Forensic Accounting resource Books / Publications OCEG Reviewed
The focus of the journal is on the evidentiary nature of accounting data, and topics include accounting fraud and forensic auditing; compliance, due diligence, and risk assessment; detection of financial statement misrepresentation and tax evasion; bankruptcy and valuation studies; GAAS, GAAP and SEC violations or accounting irregularities; non-standard entries, structured transactions, records tampering, and earnings management (non-neutral financial reporting); fair presentation and disclosure transparency; audit quality review and evaluation; transaction tracing, reconstruction and accounta
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Internal Controls Against Fraud: New rules to compel accurate accounting by firms (Japan Times, 2006) resource International Materials OCEG Reviewed
J-SOX is an informal name for a new legislative framework of internal financial controls for companies that falls within the scope of the Financial Instruments and Exchange Law. This law was enacted in June as an amendment to the Securities and Exchange Law.
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Sarbanes-Oxley and the Inch-Thick Contract (2005) resource Articles OCEG Reviewed
One overlooked but potentially significant ramification of the Sarbanes-Oxley requirement that public companies establish and maintain disclosure controls and procedures, is the impact this mandate may have on the way such companies document significant corporate transactions. The requirement makes it necessary to conduct ongoing, active and systematic monitoring of corporate contractual obligations to deal with any potential disclosure issues arise from non-compliance.
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SEC, Disclosure and Accounting Practices in the Municipal Securities Market (July 2007) resource White Papers OCEG Reviewed
Many critically important aspects of American life, from airports to sewers and schools to hospitals, depend on the municipal securities market for financing.
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